The probate process in Maryland is the legal procedure through which a deceased person’s estate is administered, ensuring that debts are paid and assets are distributed according to the will, or, if there is no will, according to state law. This process is overseen by the Orphans’ Court in the county where the decedent resided at the time of death.
1. Initiating Probate
- Filing the Petition: Probate begins when the personal representative (executor) files a petition for probate with the Register of Wills in the appropriate county. This petition must include the decedent’s will (if one exists) and a death certificate.
- Appointment of Personal Representative: If the will names a personal representative, they are typically appointed unless disqualified. If no will exists, or the named individual cannot serve, the court will appoint someone, usually a close relative.
2. Notifying Interested Parties
- Publication and Notice: The personal representative must publish a notice of the probate proceeding in a local newspaper and notify heirs, beneficiaries, and creditors. This serves to inform all interested parties and allow them to contest the will or claims against the estate.
3. Inventory and Appraisal
- Inventory Filing: The personal representative is required to file an inventory of all the decedent’s assets within three months of appointment. This inventory must include real property, personal property, and any other assets owned by the decedent at the time of death.
- Appraisal of Assets: Some assets may need to be appraised to determine their fair market value at the time of the decedent’s death.
4. Paying Debts and Taxes
- Creditor Claims: Creditors have six months from the date of death to file claims against the estate. The personal representative must evaluate these claims and pay valid debts from the estate’s assets.
- Estate and Income Taxes: The personal representative is responsible for filing any required federal and state tax returns, including the Maryland estate tax if applicable, and ensuring that all taxes owed are paid.
5. Distributing the Estate
- Final Distribution: Once debts, taxes, and administrative expenses have been paid, the personal representative distributes the remaining assets to the beneficiaries as specified in the will or, if there is no will, according to Maryland’s intestacy laws.
- Final Accounting: Before closing the estate, the personal representative must file a final accounting with the court, detailing all transactions related to the estate. Beneficiaries have the opportunity to review and challenge this accounting.
6. Closing the Estate
- Court Approval: After the final accounting is approved by the court and all distributions have been made, the personal representative can petition the court to close the estate.
- Discharge of Personal Representative: Once the estate is closed, the personal representative is officially discharged from their duties, and the probate process is concluded.
The entire probate process in Maryland typically takes between six months to a year, though complex estates may require more time. Legal counsel is often advisable, especially in estates with significant assets, multiple beneficiaries, or disputes. The process is designed to ensure that the decedent’s wishes are honored and that the estate is administered fairly and efficiently.